Nepal Customs Rules Duty Free Baggage Exemptions for Travelers. Nepal’s Ministry of Finance has published a new customs notice in the Nepal Gazette (Part 5, Volume 76, Extra Issue 15(Ka), dated Jestha 15, 2083 BS, or May 29, 2026 AD). It sets out which personal-use goods travelers can bring into or take out of Nepal and what customs duty applies.
The notice is issued under Section 20(1) of the Customs Act, 2082 and Section 13(3) of the Customs Duty Act, 2081. It has applied since Jestha 15, 2083. It repeals the previous notice published on Jestha 15, 2082 (Part 5, Volume 75, Extra Issue 5).
This guide covers every provision, with tables so you can check your own situation quickly.
Quick highlights
| Traveler | Key benefit |
|---|---|
| Nepali returning from abroad | Duty-free: used clothes and household items, medicines, one each of laptop/tablet/desktop, watch, camera, video camera and mobile phone, plus 7 kg of food and 1 liter of liquor |
| Foreign-employment returnee (6+ months) | One extra new mobile phone duty-free |
| Foreign-employment returnee (12+ months) | One TV up to 65 inches, duty-free, once only |
| Returnees staying 6–12 months abroad | Duty exemption up to Rs 15,000 on dutiable goods |
| Returnees staying 12+ months abroad | Duty exemption up to Rs 25,000 on dutiable goods |
| Nepalis going abroad | Gifts and goods up to Rs 50,000 duty-free |
| Foreign visitors | Gifts up to Rs 5 lakh (with conditions) |
| Anyone entering Nepal | Declare foreign currency above US$5,000 |
1. Facilities for Nepali travelers returning from abroad
1.1 Fully duty-free items (accompanied baggage)
A Nepali citizen permanently residing in Nepal who returns from abroad pays no customs duty on all or any of the following personal-use items:
| Item | Limit |
|---|---|
| Used clothes, bedding and old household items | No quantity limit stated |
| Medicines brought by a patient returning after treatment | For the patient’s use |
| Items used as aids by a physically disabled traveler | As used |
| Gold, gold ornaments, silver and silver ornaments | Up to the quantity set in Chapter (1) of Schedule-4 of the Customs Duty Act, 2081 |
| Tablet or laptop or desktop computer, watch, camera, video camera, cellular mobile phone | One of each (used) |
| Perambulator and tricycle for children | One each |
| Professional’s tools (for example a doctor’s BP instrument and stethoscope, a player’s football, volleyball, badminton or cricket set, a musician’s guitar, harmonium or tabla) | One each |
| Food items | Up to 7 kg |
| Liquor | One bottle up to 1 liter |
1.2 Extra benefits for foreign-employment returnees
These apply to people who went abroad for employment with labor approval:
- Returned after at least 6 continuous months of work: one additional new cellular mobile phone is fully exempt from duty, on top of the one-phone allowance above.
- Returned after at least 12 continuous months of work: one television up to 65 inches is exempt from duty. This facility is given only once, and a record is kept.
- After 6+ months of work abroad, the returnee may send used clothes, bedding and household items by post parcel, cargo or other means, before or after their own arrival. These are fully duty-exempt, but the returnee must personally appear for customs clearance.
1.3 Discretion of the customs chief
If you bring more than the quantities listed above (except gold/silver, electronic items and professional tools), the Chief of the Customs Office may waive duty after considering your circumstances, family size, country of residence and length of stay.
1.4 Items allowed on payment of customs duty
A returning Nepali may also bring the following by paying duty under prevailing law:
| Item | Limit |
|---|---|
| TV, music system, refrigerator, washing machine, fan, radio, watch, mobile phone | One each |
| Clothes, shoes, cosmetics and similar goods | Up to 5 each |
| Household electrical appliances (mixer, juicer, sewing machine, iron, rice cooker, etc.) | Up to 2 each |
| Food items | Up to 10 kg |
| Items a professional (doctor, engineer, athlete) needs to improve their skills | Up to 2 each |
| Other items purely for household use | Up to 2 each |
If you bring more, the customs chief can allow inspection and duty payment after considering your situation, family size, country and length of stay.
Time limit for unaccompanied goods: items sent ahead of or after you must be entered into a customs warehouse within 3 months of your date of entry into Nepal.
1.5 Value-based duty exemption for long-term stays abroad
If you stayed abroad for more than six months and bring (or send before or after) goods from the list in 1.4, duty is fully waived up to the following value. The goods can be inspected and recorded without filling in a declaration form:
| Time spent abroad | Exempt value |
|---|---|
| More than 6 months, up to 1 year | Up to Rs 15,000 |
| More than 1 year (any length) | Up to Rs 25,000 |
Goods worth more than the limit are charged duty on the excess value. Travelers under 16 years get only 50% of the exemption limit.
1.6 Other special provisions
- Goods sent by relatives abroad: goods up to US$500 can be cleared after paying duty as assessed from evidence. If goods worth more than $500 are sent with a declared value that is too low, they can be seized, or a fine equal to the excess value plus the duty can be charged.
- Cigarettes and cigars: up to 200 sticks of cigarettes or 50 cigars are cleared on payment of duty under prevailing law.
- Retired Indian Army or police personnel: returning home after retirement and presenting their retirement papers, they get a one-time, full duty exemption on household goods for personal use worth up to Rs 50,000. Vehicles, arms, explosives and other restricted items are excluded.
- Death abroad: if a Nepali citizen’s death abroad is certified, all old personal-use goods of that person and their family brought home are fully duty-exempt. The same exclusions apply (vehicles, arms, explosives, restricted items).
- Goods not listed here: items the Ministry of Industry, Commerce and Supplies has allowed for personal use through a Gazette notice, but which this notice does not mention, are inspected and charged duty. The value exemption in 1.5 does not apply to them.
- No depositing or transferring goods brought by a returning traveler into another person’s name.
2. Facilities for Nepali travelers going abroad
- Nepali travelers can take any or all of the personal-use items listed in 1.1 abroad, fully duty-exempt.
- Gifts in Nepali rupees, and goods whose export is not banned, are exempt up to Rs 50,000 in value. If you hold a tax invoice (VAT-liable goods) or a PAN invoice (VAT-exempt goods), the Rs 50,000 limit does not apply.
- Goods bought in the Nepali market that are not banned for export may be taken up to the weight your airline allows, after submitting the required documents and paying the prescribed fees and duty. No proof of advance payment or letter of credit is required.
3. Non-Resident Nepali (NRN) travelers
Non-Resident Nepalis who present proof of NRN status get the same facilities as in Sections 1.1, 1.3, 1.4 and 2.
4. Flight crew members
Crew members on duty (pilots and cabin crew) may not bring any goods except their own personal items in use.
5. Land-border travelers
- Persons who frequently cross the border by land do not get the facilities in this notice.
- Exception: for personal-use goods worth up to Rs 500, the customs chief may waive duty after considering appropriateness.
- Nepali students studying in India pay no duty on one tablet, laptop or computer that they take with them or bring in.
6. Facilities for foreign travelers (international flights)
6.1 Duty-free personal items
Foreign travelers arriving or leaving by international flight, accompanied or unaccompanied, may bring used or in-use personal items listed below:
- Binoculars (1)
- Tablet or laptop, video camera and camera (1 each)
- Portable music system (1 set)
- Clothes, bedding, utensils and old household items
- Perambulator and tricycle (1 each)
- Bicycle (1)
- Watch (1)
- Cellular mobile phone (1)
- Gold and silver ornaments up to the Schedule-4 limit
- Power bank (1)
- Professional equipment: tools of a working professional (up to one set), a doctor’s or vaidya’s instruments and medicines, a singer’s or musician’s instruments, an athlete’s sports gear, and a fishing rod
Other items (excluding banned, controlled and commercial-purpose goods) may be allowed with or without duty at the customs chief’s discretion.
6.2 Duty-free allowances for foreign visitors
| Item | Limit |
|---|---|
| Liquor | 1 bottle up to 1 liter |
| Beer | Up to 12 cans |
| Cigarettes / cigars / tobacco | Up to 200 sticks / 50 sticks / 250 grams |
| Medicines | Worth up to Rs 10,000 (excluding banned imports) |
| Food items (including tinned food) | Worth up to Rs 5,000 |
| Fresh fruit | Worth up to Rs 2,000 |
6.3 Taking souvenirs out of Nepal
- Goods bought in Nepal (not banned for export) can be taken out up to the amount of foreign currency you exchanged through banks or authorized dealers, with proof.
- Beyond that, foreign travelers may take goods bought in Nepal worth up to Rs 5 lakh. The cap does not apply if you present a VAT tax invoice (VAT-liable goods) or a PAN invoice (VAT-exempt goods).
7. Foreign currency declaration
Travelers entering Nepal by air or land may bring any foreign currency or traveler’s cheque exchangeable in Nepal worth up to US$5,000 without declaration. If you bring more than $5,000, you must declare it at the customs point.
8. Seizure of goods
If a traveler hides goods or tries to bring in or take out goods that violate this notice, the goods can be seized and action taken under prevailing law.
9. Decisions by the Director General
For any doubt in implementing the notice, the Director General of the Department of Customs decides, and that decision is final.
10. Repeal
The earlier notice on personal-use goods for travelers (Nepal Gazette, Part 5, Volume 75, Extra Issue 5, dated 2082/02/15) is repealed.
Traveler’s checklist
- Check whether your electronics are within the “one each” allowance
- Carry your labor approval and return documents if claiming the extra phone or TV exemption
- Keep purchase invoices (VAT or PAN) for goods you take abroad
- Declare foreign currency above US$5,000
- Register unaccompanied parcels in a customs warehouse within 3 months
- NRNs should carry their NRN card or proof
- Do not hide goods or declare them below their value, as this risks seizure and fines
Frequently asked questions
Q1. Can I bring a laptop and a mobile phone to Nepal without paying duty?
Yes. A returning Nepali citizen permanently residing in Nepal can bring one tablet, laptop or desktop computer, one watch, one camera, one video camera and one mobile phone duty-free, if they are used items for personal use.
Q2. Who can bring a TV duty-free?
Foreign-employment returnees with labor approval who worked at least 12 continuous months. The TV can be up to 65 inches. It is allowed once only.
Q3. How much food can I carry?
Up to 7 kg duty-free. Up to 10 kg is allowed on payment of duty.
Q4. How much alcohol is allowed?
One bottle up to 1 liter for returning Nepalis. Foreign visitors may also bring up to 12 cans of beer.
Q5. How much foreign currency can I bring in?
Up to US$5,000 without declaration. Above that, declare it at customs.
Q6. Are Nepali students in India covered?
Yes. They pay no duty on one tablet, laptop or computer.
Q7. What happens if I do not declare goods?
The goods can be seized and legal action taken.
Conclusion
The new customs notice gives foreign-employment returnees the clearest gains, with an extra phone and a TV allowance, and sets value-based exemptions for those who stay abroad long-term. If you are planning travel, check this notice and keep your documents ready.